REGISTERED NUMBER: 05624459 (England and Wales)

HINKINS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JANUARY 2024 TO 31 MARCH 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Property, plant and equipment

4

14,050

16,764

CURRENT ASSETS

Stocks

850

667

Debtors

5

97,237

34,387

Cash at bank and in hand

35,039

110,263

133,126

145,317

CREDITORS

Amounts falling due within one year

6

(102,265

)

(92,051

)

NET CURRENT ASSETS

30,861

53,266

TOTAL ASSETS LESS CURRENT LIABILITIES

44,911

70,030

PROVISIONS FOR LIABILITIES

(3,513

)

(3,037

)

NET ASSETS

41,398

66,993

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

41,394

66,989

SHAREHOLDERS' FUNDS

41,398

66,993

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

R P Hinkins - Director

1.	STATUTORY INFORMATION

Hinkins Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05624459

Registered office:

Town Wall House

Balkerne Hill

Colchester

Essex

C03 3AD

For the purposes of presentation the financial statements have been rounded to the nearest Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% reducing balance

Fixtures and fittings

-

15% reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2023 - 9 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

35,610

8,433

-

44,043

Additions

597

-

735

1,332

At 31 March 2025

36,207

8,433

735

45,375

DEPRECIATION

At 1 January 2024

21,053

6,226

-

27,279

Charge for period

3,365

497

184

4,046

At 31 March 2025

24,418

6,723

184

31,325

NET BOOK VALUE

At 31 March 2025

11,789

1,710

551

14,050

At 31 December 2023

14,557

2,207

-

16,764

5.

DEBTORS

2025

2023

£

£

Amounts falling due within one year:

Other debtors

74,124

26,175

Amounts falling due after more than one year:

Other debtors

23,113

8,212

Aggregate amounts

97,237

34,387

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Taxation and social security

77,830

56,467

Other creditors

24,435

35,584

102,265

92,051